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Una persona física consulta si la aportación de participaciones de varias entidades a una sociedad nueva cumple los requisitos del régimen especial de la LIS. La DGT responde que se aplica el régimen si las participaciones aportadas representan al menos el 5% de los fondos propios y se alcanza un 5% de participación en la entidad receptora, pero no se aplica si no se llega a dicho umbral.
The fiscal team reviews your specific situation.
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